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C.  SPLIT RECEIPTING RULES
•(a) Meaning of gift
•Only the “eligible amount” of a gift may be receipted
•CRA adopts the traditional common law definition of a gift
–The donor must have an intention to give
–Property is transferred by the donor
–Transfer of property must be voluntary
–Gift is made without expectation of return
–No consideration or benefit can be received by the donor
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